{
  "node_id": "us-irc-482-transfer-pricing-regulations",
  "title": "US Treasury Regulations 26 CFR Section 1.482 Transfer Pricing Rules - Arm's Length Standard, Comparable Uncontrolled Price (CUP), Cost Plus, Resale Price and Profit Split Methods",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2026-04-18",
  "bluf": "Under 26 CFR § 1.482-1(b), the U.S. Internal Revenue Service (IRS) requires that transactions between commonly controlled entities must adhere to the 'arm's length standard,' meaning the results of the transaction must be consistent with the results that would have been realized if uncontrolled taxpayers had engaged in the same transaction under the same circumstances.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 8
}